assessment freeze for the elderly and disabled

Property Tax Relief for Elderly and Disabled Residents

South Dakotans have until April 1, 2012, to apply for property tax relief under the state's assessment freeze program for elderly and disabled residents.

To qualify for the program, applicants must have owned a single-family dwelling and lived in South Dakota for at least one year and have lived in that dwelling for at least 200 days of the previous year.

Income cannot exceed $25,116 for a single-member household or $31,395 for a multiple-member household.  Residents must also be 65 years of age or older or disabled according to the Social Security Act to qualify.

Applications are available from local county treasurer's offices or by contacting the Department of Revenue in Pierre at 773-3139 or 1-800-829-9188.  Additional information is available at:  http://www.state.sd.us/drr2/propspectax/property/relief.htm.